Navigating GST revenue efficiency challenges: a solution to dilemma of policy makers for enhancing revenue efficiency

S Garg, S Mittal, A Garg - Journal of Indian Business Research, 2024 - emerald.com
Purpose This study aims to investigate the determinants of GSTefficiency of the Indian states
to assist the policymakers, government and GST council to devise their policies and …

Revisiting the determinants of tax revenue: an integrative model with conventional, economic policy and institutional factors

S Garg, S Mittal, A Garg - International Journal of Social Economics, 2024 - emerald.com
Purpose The Indian government is grappling in generating sufficient revenue resources
through taxation to meet their expenditure on public goods and services. Therefore, the …

Investigating the Implications of Goods and Services Tax Revenue on Economic Growth: Empirical Insight from Indian Economy

S Garg, S Mittal, A Garg - Statistics and Public Policy, 2024 - Taylor & Francis
The current study aims to investigate the impact of Goods and Services Tax (GST) revenue
on the economic growth of the Indian economy. The study has used the Auto Regressive …

[PDF][PDF] Sociology and psychology of taxation Социология и психология налогообложения

S Garg, KP Narwal, S Kumar - Journal of Tax Reform, 2024 - researchgate.net
АННОТАЦИЯ Индийское правительство трансформировало свою систему косвенного
налогообложения, приняв налог на товары и услуги (GST). Эта налоговая реформа …

Journal of Tax Reform. 2024. Vol. 10. № 1. Pp. 134-148 Application of Theory of Planned Behavior on Determinants of GST Compliance Behavior of GST Taxpayers …

S Garg, KP Narwal, S Kumar - Journal of Tax Reform, 2024 - taxreform.ru
The Indian government has recently transformed its indirect taxation system with the
adoption of Goods and Service Tax (GST) in India. However, this taxation reform has a direct …

Impact of Goods and Service Tax on Financial Performance of MSMEs in Haryana

A Kumar - Journal of Taxation and Regulatory Framework, 2025 - lawjournals.celnet.in
The study sheds light on how the Goods and Services Tax affects Haryana's small-sector
businesses. The primary and secondary methods have been used to collect the data from …